Document QMk7KVjjO7KZ5EY4NRyRgo1R8

Dana Corporation Page 86 of 176 Provisions for losses on lease financing receivables are determined based on loss experience and assessment of inherent risk. Adjustments are made to the allowance for losses to adjust the net investment in lease financing to an estimated collectible amount. Income recognition is generally discontinued on accounts which are contractually past due and where no payment activity has occurred within 120 days. Accounts are charged against the allowance for losses when determined to be uncollectible. Accounts where asset repossession has started as the primary means of recovery are classified within other assets at their estimated realizable value. 43 http://www.sec.gov/Archives/edgar/data/26780/000095015204001384/105571 ael 0vk.htm 8/1/2004